Teachers' Retirement System of the City of New York

How can I determine the date when a Roth withdrawal will be considered Qualified?

Roth withdrawals are considered “qualified” if you are at least 59 ½ at the time of distribution, AND your Roth account has been open for at least five years. The example below shows how to determine this date.

If your first contribution was: January 15, 2026
The start of your five-year period is: January 1, 2026
Withdrawals after this date are not subject to taxation (if you are at least 59 ½): January 1, 2031